成唯識論述記 10.429

10.429

述曰：顯其因盡，苦依未盡，異熟猶在，名有餘依，依者身也。就實出體，故是真如出煩惱障。此中有餘，約二乘說，以言唯有微苦依故，「依」謂依身，以其所離顯此涅槃，以大乘中難見相貌，從易處言。

The Commentary states: This reveals that its causes are exhausted, but the basis of suffering is not yet exhausted; maturation is still present, so it is called "with residue"—"basis" (upadhi) refers to the body. Identifying its essence according to reality, it is suchness emerging from the affliction obstruction (kleśāvaraṇa). Here, "having residue" is spoken with respect to the two vehicles, because it says there is only the basis of subtle suffering; "basis" refers to the physical body. This nirvāṇa is revealed through what it is freed from; because in the Mahāyāna its characteristic is difficult to perceive, it is explained from where it is easy.